The Friedman Foundation for Educational Choice

Advancing Milton and Rose D. Friedman's Vision of School Choice for All Children

Louisiana - Tuition Donation Rebate Program

Enacted 2012 • Launched 2012 • Tax-Credit Scholarship

Louisiana taxpayers can receive tax rebates for donations they make to School Tuition Organizations (STOs), nonprofits that provide private school scholarships. There is no cap on available rebates.

Latest Stats (2013-14)

  • Students participating: 15
  • Schools participating: 4
  • Scholarship organizations: 1
  • Average scholarship value: $3,867

Program Details

Student Funding
For students in grades K-8, scholarships can be worth up to 80 percent of the state average “Minimum Foundation Program” (MFP) funding per pupil for the previous year. For grades 9-12, scholarships can be worth up to 90 percent of that same figure.

Student Eligibility
Students must come from families whose household income is less than 250 percent of the federal poverty line ($58,875 for a family of four in 2013-14). Additionally, they either must be entering kindergarten, have attended a public school during the previous school year, or have previously received a scholarship.

Legal Developments
No legal challenges have been filed against the program.

Rules & Regulations
• Income Limit: 250 percent x poverty
• Prior Year Public School Requirement: Yes
• Geographic Limit: Statewide
• Enrollment Cap: None
• Scholarship Cap: Conditional
• Testing Mandates: State achievement tests
• Rebate Value: 100 percent
• Total Rebate Cap: None
• Budget Cap: None

Governing Statutes
La. Rev. Stat. § 47:6301

Friedman Contact
Doran Moreland |

Related Research

10/30/2014 The School Starter Checklist: Meeting the Private Education Regulations in States with School Choice
3/19/2012 Louisiana K-12 and School Choice Survey
3/8/2012 Lessons for Louisiana from Florida’s K-12 Education Revolution

Related News

3/12/2014 National Review Online | Choosing to Learn
1/23/2014 U.S. voucher, school choice enrollment reaches record high
8/15/2013 Sharing your story in “The ABCs” can be as easy as one, two, three
1/23/2013 “The ABCs of School Choice,” 2013 Edition, Now Available

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